Penalty framework for GST offences: fixed penalty or tax equivalent amount applies, with enhanced sanctions for aiding or concealment.

The Telangana GST penalty regime prescribes that a taxable person committing enumerated offences - including false or missing invoices, wrongful collection or non-remittance of tax, failure to deduct or collect tax, improper availing or distribution of input tax credit, fraudulent refunds, falsification of records, registration defaults, obstruction of officers, transport without documents, suppression of turnover, failure to maintain or furnish accounts, dealing in confiscable goods, misuse of another's registration, tampering with evidence, or disposal of detained goods - shall pay a penalty equal to a stated fixed sum or an amount equivalent to the tax implicated (tax evaded, not deducted/collected, irregular ITC or fraudulent refund), whichever is higher.

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